Page 81 of 113

Ref.
                   Audit Observations                           Audit Recommendations                      Status of Implementation


                                                                                                        continue    the    granting    of
                                                                                                        additional honoraria to the
                                                                                                        BHWs and BNSs, the funds
                                                                                                        therefor shall be given to the
                                                                                                        component barangays as aid,
                                                                                                        pursuant to Section 324(c) of RA
                                                                                                        No. 7160.

AAR    24.      Payments of ₱1,847,150.00 for the 34. We recommended that Management submit                       Unimplemented
2021     purchase of three parcels of land out of the   the aforementioned lacking documents as         Time constraints and the tedious
p.51     20% Development Fund (DF) were not             required under Section 13.1 of COA              process had caused delays in the
         sufficiently supported with complete           Circular 2012-001 to enable us to properly      titling since the Municipality had
         documentary requirements contrary to           evaluate the propriety of the disbursements.    to depend on other Agencies in
         Sections 4(6) and 39(2) of Presidential                                                        order to proceed.
         Decree (PD) No. 1445 and Section 13.1 of
         COA Circular No. 2012-001 dated June                                                                     Unimplemented
         14, 2012, hence, the propriety and 35. We further recommended that the                         Management had submitted a
         regularity of such payments could not be       Municipal Treasurer submit a certification      certification from the municipal
         ascertained while the interest of the          that there are no arrearages in Real Property   treasurer in CY 2021 that two of
         government was not fully protected             Taxes on the acquired properties as of the      the three lots mentioned have no
         because the certificates of title were not yet date of purchase.                               real property tax arrearages as of
         in the name of the Municipality.                                                               the date of purchase, but not for
                                                                                                        the third lot.

                                                     36. We furthermore recommended that,                  Unimplemented
                                                         henceforth, the Municipal Accountant Some transactions still had some
                                                         ensure the completeness of the supporting lacking          documentary
                                                         documents for every transaction of the requirements.
                                                         Municipality before payment is made in
                                                         compliance with Section 4.6 of PD No.
                                                         1445.

                                                                                                                                         71